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Federal Free Printable Schedule 3 (Form 8849) (Rev. October 2022) for 2023 Federal Foreign Taxes Deemed Paid by Domestic Corporation for tax years of foreign corporations whose last taxable year, beginning before January 1, 2018, end

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965 (Schedule G) is obsolete, and is no longer supported by the Federal Department of Revenue.

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Foreign Taxes Deemed Paid by Domestic Corporation for tax years of foreign corporations whose last taxable year, beginning before January 1, 2018, end
Schedule 3 (Form 8849) (Rev. October 2022)

Schedule 3 (Form 8849) (Rev. October 2022) Department of the Treasury Internal Revenue Service Name as shown on Form 8849 Certain Fuel Mixtures and the Alternative Fuel Credit OMB No. 1545-1420 Attach to Form 8849. Don’t file with any other schedule. Go to www.irs.gov/Form8849 for instructions and the latest information. EIN or SSN Total refund (see instructions) $ Caution: For retroactive 2022 first, second, and third calendar quarters: See the instructions and Notice 2022-39 for information on how to make retroactive 2022 first, second, and third calendar quarter alternative fuel credit claims. Combine claims for retroactive 2022 first, second, and third calendar quarters on the same Schedule 3 (Form 8849). The biodiesel mixture credit and renewable diesel mixture credit must first be taken as a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720. For fourth quarter 2022 and later, the alternative fuel credits must first be taken on Form 720 as a credit against your alternative fuel or compressed natural gas (CNG) tax liability. If you have these tax liabilities and you didn’t make the claim on Form 720, Schedule C, as a credit against those liabilities, you must first file Form 720-X, Amended Quarterly Federal Excise Tax Return, before Schedule 3 (Form 8849) can be used for the refund. You can’t claim any amounts on Form 8849 that you claimed (or will claim) on Form 720, Schedule C; Form 720-X; or Form 4136, Credit for Federal Tax Paid on Fuels. Claimant’s registration no. Enter your registration number, including the prefix. Line 3 claimants must enter their AL or AM registration number. Period of claim: Enter month, day, and year in MMDDYYYY format. 1 From To Reserved for future use Reserved for future use (a) Rate (b) Gallons of alcohol (c) Amount of claim Multiply col. (a) by col. (b). (d) CRN a Reserved for future use b Reserved for future use 2 Biodiesel or Renewable Diesel Mixture Credit Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM D6751 and met the EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met the EPA’s registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 2. See the instructions for line 2 for information about renewable diesel used in aviation. (a) Rate a Biodiesel (other than agri-biodiesel) mixtures b Agri-biodiesel mixtures c Renewable diesel mixtures 3 Alternative Fuel Credit $1.00 1.00 1.00 (a) Rate a b c d e f g h i Liquefied petroleum gas (LPG) (see instructions) “P” Series fuels Compressed natural gas (CNG) (see instructions) Liquefied hydrogen Fischer-Tropsch process liquid fuel from coal (including peat) Liquid fuel derived from biomass Liquefied natural gas (LNG) (see instructions) Liquefied gas derived from biomass Compressed gas derived from biomass (b) Gallons of (c) Amount of claim Multiply col. (a) by col. (b) biodiesel or renewable diesel $ (b) (c) Amount of claim Gallons, or Multiply col. (a) by col. (b) gasoline or diesel gallon equivalent $.50 .50 .50 .50 .50 .50 .50 .50 .50 $ (d) CRN 388 390 307 (d) CRN 426 427 428 429 430 431 432 436 437 Send this schedule with completed Form 8849 to: Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312; on the envelope write “Fuel Mixture Claim.” For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27451F Schedule 3 (Form 8849) (Rev. 10-2022) Page 2 Schedule 3 (Form 8849) (Rev. 10-2022) Section references are to the Internal Revenue Code, unless otherwise noted. Future Developments For the latest information about developments related to Schedule 3 (Form 8849) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8849. What’s New Section 6426 credit extensions: • Alternative fuel. The alternative fuel credits are retroactively extended for fuel sold or used in the 2022 first, second, and third calendar quarters. One-Time Claims for Retroactive 2022 First, Second, and Third Calendar Quarters. The credits for alternative fuels, which expired at the end of 2021, were reinstated for calendar year 2022. You can make a one-time claim for sales or uses of these fuels in the 2022 first, second, and third calendar quarters. You must combine claims for all three quarters on the same Schedule 3 (Form 8849) and file the claim between October 13, 2022, and on or before April 11, 2023. For information on how to make a one-time claim, see Notice 2022-39 and One-Time Claims for Retroactive 2022 First, Second, and Third Calendar Quarters, below. Alternative fuel mixture credits for retroactive 2022 first and second calendar quarters. The credits for alternative fuel mixtures also expired at the end of 2021, and are reinstated for calendar year 2022. If you want to make a claim for the alternative fuel mixture credit for retroactive 2022 first and second calendar quarters, you must file Form 720-X, Amended Quarterly Federal Excise Tax Return, for each period. For 2022 third calendar quarter, the alternative fuel mixture credit must be taken on Schedule C (Form 720) up to the amount of your taxable fuel liability reported on Form 720 for gasoline (IRS No. 62), diesel (IRS No. 60), and kerosene (IRS No. 35). For information on how to make a claim, see Notice 2022-39. Reminders Reducing your excise tax liability. For federal income tax purposes, reduce your section 4081 excise tax liability by the amount of excise tax credit allowable under section 6426(c) and your section 4041 excise tax liability by the amount of your excise tax credit allowable under section 6426(d), in determining your deduction for those excise taxes or your cost of goods sold deduction attributable to those excise taxes. Schedule 3 (Form 8849) can be filed electronically. For more information on filing electronically, visit the IRS e-file website at www.IRS.gov/eFile. Purpose of Form Use Schedule 3 (Form 8849) to make claims for sales or uses of biodiesel mixtures, renewable diesel mixtures, and alternative fuels. General Instructions One-Time Claims for Retroactive 2022 First, Second, and Third Calendar Quarters. You can make a one-time credit claim for sales or uses of alternative fuels for retroactive 2022 first, second, and third calendar quarters. To submit the one-time claim, you must file Schedule 3 (Form 8849). The one-time claim rule doesn’t apply to income tax credits for biodiesel mixtures, renewable diesel mixtures, and alternative fuels. You should continue to make those claims on Forms 4136 and 8864. If you filed “protective” or anticipatory claims for these credits, you must refile your claims in accordance with Notice 2022-39. The IRS won’t treat as perfected any such protective or anticipatory claims previously filed with IRS that aren’t timely supplemented in accordance with Notice 2022-39. You must follow the procedures below to make a one-time claim on Schedule 3 (Form 8849). • Enter amounts for alternative fuels on line 3, as appropriate. • Submit a single form for all three quarter’s retroactive 2022 alternative fuels credit claims; the IRS won’t process multiple submissions from a claimant. • You must file your claims for alternative fuel by April 11, 2023. The IRS won’t process any retroactive 2022 first, second, and third quarter claims received after that date. • Combine claims for all three quarter's retroactive 2022 on the same Schedule 3 (Form 8849). Coordination With Excise Tax Credit Only one credit may be taken for any one gallon of alternative fuel. If any amount is claimed (or will be claimed) for any gallon of biodiesel mixture, renewable diesel mixture, or alternative fuel on Form 720, Form 720-X, Form 8864, or Form 4136, then a claim can’t be made on Form 8849, Claim for Refund of Excise Taxes, for that gallon of biodiesel mixture, renewable diesel mixture, or alternative fuel. Excise Tax Liability Persons who blend an untaxed liquid with taxable fuel to produce a taxable fuel mixture outside the bulk transfer terminal system must pay the excise tax on the volume of the untaxed liquid in the mixture. Use Form 720 to report these taxes. You also must be registered with the IRS as a blender (M registrants). Line 3 claimants must also have an AL registration number. See Form 637, Application for Registration (For Certain Excise Tax Activities). How To File Attach Schedule 3 (Form 8849) to Form 8849. If you aren’t filing electronically, on the envelope write “Fuel Mixture Claim” and send it to the IRS at the address at the bottom of page 1. Specific Instructions Line 1 These lines are reserved for future use. Line 2. Biodiesel or Renewable Diesel Mixture Credit Claimant. The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. The credit is based on the gallons of biodiesel or renewable diesel in the mixture. The biodiesel used to produce the biodiesel mixture must meet ASTM D6751 and meet the Environmental Protection Agency’s (EPA) registration requirements for fuels and fuel additives under section 211 of the Clean Air Act. The renewable diesel used to produce the renewable diesel mixture must be derived from biomass, meet the EPA’s registration requirements for fuels and fuel additives under section 211 of the Clean Air Act, and meet ASTM D975, D396, or other equivalent standard approved by the IRS. Renewable diesel also includes fuel derived from biomass that meets a Department of Defense specification for military jet fuel or an ASTM specification for aviation turbine fuel. For a renewable diesel mixture used in aviation, kerosene is treated as if it is diesel fuel. Renewable diesel doesn’t include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that isn’t biomass. ! ▲ CAUTION Claim requirements. 1. The biodiesel mixture credit may not be claimed for biodiesel produced outside the United States for use as a fuel outside the United States. The United States includes any possession of the United States. The claimant has a certificate from the producer. See Certificate below for details. 2. The claim must be for a biodiesel or renewable diesel mixture sold or used during a period that’s at least 1 week. 3. The claimant has a certificate from the producer. See Certificate below for details. 4. The amount of the claim must be at least $200 unless the claim is filed electronically. To meet the minimum, amounts from lines 2 and 3 may be combined. 5. The claim must be filed by the last day of the first quarter following the earliest quarter of the claimant’s income tax year included in the claim. For example, a calendar-year claimant’s claim for a biodiesel mixture sold or used during June and July must be filed by September 30. Note: If requirements 2–5 above aren’t met, see Annual Claims under Additional Information for Schedules 1, 2, and 3 in the Form 8849 instructions. Page 3 Schedule 3 (Form 8849) (Rev. 10-2022) Certificate. The Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller must be attached to the first claim filed that is supported by the certificate or statement. For the renewable diesel mixture credit, you must edit the certificate and, if applicable, statement, to indicate that the fuel to which the certificate and statement relate is renewable diesel and state the renewable diesel meets the requirements discussed earlier under Claimant. See Model Certificate O and Model Statement S in Pub. 510. Line 3. Alternative Fuel Credit Claimant. For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail and delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk for taxable use in a motor vehicle or motorboat, and received the required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) in a motor vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in aviation is the only person eligible to make this claim. Claim requirements. 1. The alternative fuel credit may not be claimed for alternative fuel produced outside the United States for use as a fuel outside the United States. The United States includes any possession of the United States. 2. You must be registered with the IRS. 3. The claim must be for an alternative fuel sold or used (as described above under Claimant) during a period that’s at least 1 week. 4. The amount of the claim must be at least $200 unless the claim is filed electronically. To meet the minimum, amounts from lines 2 and 3 may be combined. 5. The claim must be filed by the last day of the first quarter following the earliest quarter of the claimant’s income tax year included in the claim. For example, a calendar-year claimant’s claim for an alternative fuel sold or used during June and July must be filed by September 30. Note: If requirements 2–5 above aren’t met, see Annual Claims under Additional Information for Schedules 1, 2, and 3 in the Form 8849 instructions. Carbon capture requirement. A credit for Fischer-Tropsch process liquid fuel from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility which separates and sequesters at least 75% of the facility’s total carbon dioxide emissions. Claim rates. • CNG has a claim rate (or GGE (gasoline gallon equivalent)) of 121 cubic feet. • Compressed gas derived from biomass has a claim rate (or GGE) of 121 cubic feet. • LPG has a claim rate (or GGE) of 5.75 pounds or 1.353 gallons of LPG. • LNG has a claim rate (or DGE (diesel gallon equivalent)) of 6.06 pounds or 1.71 gallons of LNG. Example. 10,000 gallons of LPG ÷ 1.353 = 7,391 GGE x $0.50 = $3,695.50 claim amount. Amount of Claim Multiply the number of gallons or gasoline (or diesel) gallon equivalents by the rate and enter the result in the boxes for lines 2 and 3, column (c). Total Refund Add all amounts in column (c) and enter the result in the total refund box at the top of the first page of the schedule. See Claim requirements, above for each type of claim.
Extracted from PDF file 2022-federal-965-schedule-g.pdf, last modified October 2022

More about the Federal 965 (Schedule G) Corporate Income Tax TY 2022

This form is a schedule G for U.S. corporate shareholders.

We last updated the Foreign Taxes Deemed Paid by Domestic Corporation for tax years of foreign corporations whose last taxable year, beginning before January 1, 2018, end in December 2022, so this is the latest version of 965 (Schedule G), fully updated for tax year 2022. You can download or print current or past-year PDFs of 965 (Schedule G) directly from TaxFormFinder. You can print other Federal tax forms here.


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Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 965 (Schedule G).

Form Code Form Name
Form 965 (Schedule H) Amount Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes
965 (Schedule A) U.S. Shareholder's Section 965(a) Inclusion Amount
965 (Schedule B) Deferred Foreign Income Corporation’s Earnings and Profits (E&P)
965 (Schedule C) U.S. Shareholder's Aggregate Foreign Earnings and Profits Deficit (E&P)
965 (Schedule D) U.S. Shareholder's Aggregate Foreign Cash Position
965 (Schedule E) U.S. Shareholder's Aggregate Foreign Cash Position - Detail
965 (Schedule F) Foreign Taxes Deemed Paid by Domestic Corporation for tax years of foreign corporations whose last taxable year, beginning before January 1, 2018, end

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 965 (Schedule G) from the Internal Revenue Service in December 2022.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 965 (Schedule G)

We have a total of four past-year versions of 965 (Schedule G) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2022 965 (Schedule G)

Schedule 3 (Form 8849) (Rev. October 2022)

2020 965 (Schedule G)

Schedule 3 (Form 8849) (Rev. January 2021)

2019 965 (Schedule G)

Schedule G (Form 965) (January 2019)

2018 965 (Schedule G)

Schedule G (Form 965) (January 2019)


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